SOLUTION:
Step 1 :
In this question, we are meant to find what percent of 142 is 58.
Step 2 :
We make the assumption that 142 is 100 % since it is our output value.
Step 3:
We next represent the value we see with x.
Step 4 :
From step 2, it follows that 100 % = 142.
Step 5 :
In the same vein, x % = 58.
Step 6 :
This gives us a pair of simple equations:

Step 7 :
By simply dividing equation 1 by equation 2 and
taking note of the fact that the Left-Hand Side of both equations have the same unit ( % ), we have that :

Step 8 :
Taking the inverse ( or reciprocal ) of both sides yields:


CONCLUSION:
Therefore, 58 is 40.85 % of 142.